VAT invoice template (UK)

What makes an invoice a full VAT invoice?

• A unique, sequential invoice number
• The date the invoice was issued and the time of supply
• Your business name, address and VAT registration number (if VAT registered)
• The customer's name and address
• A clear description of the goods or services
• The quantity or extent of the supply
• The unit price, the VAT rate and the amount before VAT
• The total amount before VAT, the total VAT and the total including VAT
• Any cash discount rate offered

HMRC's guidance lists these details for a full VAT invoice. If you use a margin scheme or reverse charge, add the relevant reference to the invoice.

When can you use a simplified invoice?

For supplies of £250 or less (including VAT), a simplified invoice may be acceptable. It must still show your name, address, VAT number, the time of supply, a description, and the total VAT charged. For larger supplies, use a full VAT invoice.

Common VAT invoice mistakes

• Charging VAT when you are not VAT registered
• Using a duplicate or non-sequential invoice number
• Missing the customer's name or the time of supply
• Showing a single VAT total without a breakdown by rate
• Forgetting a reverse charge or margin scheme reference when applicable

Related tools and guides

• UK invoice requirements
• Invoice numbering
• Sole trader invoice